The IRS employee’s intention toward you and how they perceive you is dependent upon the IRS Coded Transcripts.  These special machine coded transcripts represent the IRS system’s judgment of your level of non compliance.  The transcript will reveal whether the taxpayer’s history depicts a willing, cooperative and non recalcitrant behavior.

There are numerous codes on your transcript and must be analyzed to develop a tax strategy that will disprove what the codes automatically represent.  If these special transcripts codes designate you as an unwilling, uncooperative, recalcitrant taxpayer, then the IRS employee will be predisposed to make decisions in favor of assessing penalties that range from failure to pay, failure to file, negligence, civil fraud and fraud penalties.  This is applicable to the Examination, Collection and Appeals functions of the IRS.